b.com (first year) vocational course scheme of ... graduate... · vocational course scheme of...

B.COM (FIRST YEAR)

Vocational Course

Scheme of Examinations

w.e.f. 2011-12

B.Com. Vocational Courses

B.Com. (Computer Application) – A

B.Com. (Tax procedure and Practices) – B

B.Com. (Tourism and Travel Management) – C

B.Com. (Advertising, Sales Promotion and Sales Management) – D

B.Com. (Principles and Practice of Insurance) – E

B.Com. (Foreign Trade, Practices and Procedures) – F

For each of the six semesters, a student opting for any of the above said courses

will be required to take six papers in all. The syllabi for the first four papers in each

semester shall be common to the syllabi of B.Com. Pass course.

Semester- wise papers are given as follows:

B.Com I (Vocational) First Semester:

For the first semester, a student will have to take the following four papers:

Paper Code Name of Paper I.A* PR*/TR* Theory Time

1.01 Financial Accounting – I 20 -- 80 3 hours

1.02 Business Mathematics – I 20 -- 80 3 hours

1.03 Business Economics – I 20 -- 80 3 hours

1.04 Business Management – I 20 -- 80 3 hours

Rest two papers will be taken according to the course as mentioned below:

B. Com I (Computer Application) – A

A 1.05 Computer Fundamentals-I 60 3 hoursPractical 40

A 1.06 Operating Systems and Business Data Processing – I 60 3 hoursPractical 40

B. Com I (Tax procedure and Practices) –B

B 1.05 Indian Tax system and Income Tax – I 20 20 60 3 hours

B 1.06 Central and State Sales Tax 20 20 60 3 hoursProcedure and Practice – I

B. Com I (Tourism and Travel Management) –C

C 1.05 Fundamentals of Tourism Business 20 20 60 3 hours

C 1.06 Tourism Products 20 20 60 3 hours

B. Com I (Advertising, Sales Promotion and Sales Management) –D

D 1.05 Marketing Communication 20 20 60 3 hours

D 1.06 Basic Marketing 20 20 60 3 hours

B. Com I (Principles and Practice of Insurance) –E

E-1.05 Life Insurance-I 20 20 60 3 hours

E 1.06 General Insurance – I 20 20 60 3 hours

B. Com I (Foreign Trade, Practices and Procedures) –F

F 1.05 Basics of Foreign Trade – I 20 20 60 3 hours

F 1.06 India’s Foreign Trade – I 20 20 60 3 hours

B.Com I (Vocational) Second Semester:

For the Second semester, a student will have to take the following four papers

2.01 Financial Accounting – II 20 -- 80 3 hours

2.02 Business Mathematics – II 20 -- 80 3 hours

2.03 Business Economics – II 20 -- 80 3 hours

2.04 Business Management – II 20 -- 80 3 hours

Environmental Studies (Qualifying Paper) 100 3 hours


B. Com I (Computer Application) – A

A 2.05 Computer Fundamentals – II 60 3 hoursPractical 40

A 2.06 Operating Systems and Business Data Processing – II 60 3 hoursPractical 40

B. Com I (Tax procedure and Practices) –B

B 2.05 Indian Tax system and Income Tax – II 20 20 60 3 hours

B 2.06 Central and State Sales TaxProcedure and Practice – II 20 20 60 3 hours

B. Com I (Tourism and Travel Management) –C

C 2.05 Tourism Marketing 20 20 60 3 hours

C 2.06 Travel Agency and Tour Operation Business 20 20 60 3 hours

B. Com I (Advertising, Sales Promotion and Sales Management) –D

D 2.05 Advertising 20 20 60 3 hours

D 2.06 Sales Promotion 20 20 60 3 hours

B. Com I (Principles and Practice of Insurance) –E

E 2.05 Life Insurance – II 20 20 60 3 hours

E 2.06 General Insurance – II 20 20 60 3 hours

B. Com I (Foreign Trade, Practices and Procedures) –F

F 2.05 Basics of Foreign Trade – II 20 20 60 3 hours

F 2.06 India’s Foreign Trade – II 20 20 60 3 hours

B.COM (SECOND YEAR)

Vocational Course


B.Com II (Vocational) Third Semester:

For the Third semester, a student will have to take the following four papers:

3.01 Corporate Accounting – I 20 -- 80 3 hours

3.02 Business Statistics – I 20 -- 80 3 hours

3.03 Business Regulatory Framework – I 20 -- 80 3 hours

3.04 Corporate Law – I 20 -- 80 3 hours


B. Com II (Computer Application) – A

A 3.05 Data Base Management System – I 60 3 hoursPractical 40

A 3.06 Structural Programming and Computer Graphics – I 60 3 hoursPractical 40

B. Com II (Tax procedure and Practices) –B

B 3.05 Direct Tax (Procedure and Practice) – I 20 20 60 3 hours

B 3.06 Direct Tax (Employers Obligation) – I 20 20 60 3 hours

B. Com II (Tourism and Travel Management) –C

C 3.05 Indian Culture and Society 20 20 60 3 hours

C 3.06 Sales and Product Management in Tourism 20 20 60 3 hours

B. Com II (Advertising, Sales Promotion and Sales Management) –D

D 3.05 Understanding Consumer Behaviour 20 20 60 3 hours

D 3.06 Personal Selling and Salesmanship 20 20 60 3 hours

B. Com II (Principles and Practice of Insurance) –E

E 3.05 Fire Insurance 20 20 60 3 hours

E 3.06 Insurance Finance and Legislations - I 20 20 60 3 hours

B. Com II (Foreign Trade, Practices and Procedures) –F

F 3.05 Elements of Export Marketing - I 20 20 60 3 hours

F 3.06 Foreign Trade Financing and Procedures – I 20 20 60 3 hours

B.Com II (Vocational) Fourth Semester:

For the fourth semester, a student will have to take the following four papers:

4.01 Corporate Accounting – II 20 -- 80 3 hours

4.02 Business Statistics – II 20 -- 80 3 hours

4.03 Business Regulatory Framework – II 20 -- 80 3 hours

4.04 Corporate Law – II 20 -- 80 3 hours


B. Com II (Computer Application) – A

A 4.05 Data Base Management System – II 60 3 hoursPractical 40

A 4.06 Structural Programming and Computer Graphics – II 60 3 hoursPractical 40

B. Com II (Tax procedure and Practices) –B

B 4.05 Direct Tax (Procedure and Practice) – II 20 20 60 3 hours

B.4.06 Wealth Tax 20 20 60 3 hours

B. Com II (Tourism and Travel Management) –C

C 4.05 Tour Package Management 20 20 60 3 hours

C 4.06 Consumer Behaviour 20 20 60 3 hours

B. Com II (Advertising, Sales Promotion and Sales Management) –D

D 4.05 Media Management 20 20 60 3 hours

D 4.06 Basics of Retailing 20 20 60 3 hours

B. Com II (Principles and Practice of Insurance) –E

E 4.05 Marine Insurance 20 20 60 3 hours

E 4.06 Insurance Finance and Legislations – II 20 20 60 3 hours

B. Com II (Foreign Trade, Practices and Procedures) –F

F 4.05 Elements of Export Marketing - II 20 20 60 3 hours

F 4.06 Foreign Trade Financing and Procedures – II 20 20 60 3 hours

B.COM (THIRD YEAR)

Vocational Course


B.Com III (Vocational) Fifth Semester:

For the Fifth semester, a student will have to take the following four papers:

1. Taxation Law - I 20 -- 80 3 hours2. Cost Accounting - I 20 -- 80 3 hours3. Accounting for Management 20 -- 80 3 hours4. Financial Market Operations 20 -- 80 3 hours


B. Com III (Computer Application) – A

A 5.05 Computer Aided Drafting & Advanced Topics in Computers – I 60 3 hoursPractical 40

A 5.06 E-Commerce 60 3 hoursPractical 40

B. Com III (Tax procedure and Practices) –B

B 5.05 Indirect Tax: Procedure and Practice – I 20 20 60 3 hours

B 5.06 Indirect Tax: Central Excise Duty 20 20 60 3 hours

B. Com III (Tourism and Travel Management) –C

C 5.05 Hotel and Resort Management 20 20 60 3 hours

C5.06 Tourism Management and Information System 20 20 60 3hours

B. Com III (Advertising, Sales Promotion and Sales Management) –D

D 5.05 Sales Force Management – I 20 20 60 3 hours

D 5.06 Public Relation 20 20 60 3 hours

B. Com III (Principles and Practice of Insurance) –E

E 5.05 Property and Liability Insurance - I 20 20 60 3 hours

E 5.06 Group Insurance and

Retirement Benefits Schemes – I 20 20 60 3 hours

B. Com III (Foreign Trade, Practices and Procedures) –F

F 5.05 Shipping and Insurance Practices and Procedures -I. 20 20 60 3 hours

F 5.06 Foreign Trade Documentation and Procedures – I 20 20 60 3 hours

B.Com III (Vocational) Sixth Semester:

For the Sixth semester, a student will have to take the following four papers:

6.01 Taxation Law - II 20 -- 80 3 hours

6.02 Cost Accounting - II 20 -- 80 3 hours

6.03 Financial Management 20 -- 80 3 hours

6.04 Auditing 2 0 -- 80 3 hours


B. Com III (Computer Application) – A

A 6.05 Computer Aided Drafting & Advanced Topics in Computers – II 60 3 hoursPractical 40

A 6.06 Information Technology in Business 60 3 hoursPractical 40

B. Com III (Tax procedure and Practices) –B

B 6.05 Indirect Tax: Procedure and Practice – II 20 20 60 3 hours

B 6.06 Indirect Tax: Provisions of Custom Duty 20 20 60 3 hours

B. Com III (Tourism and Travel Management) –C

C 6.05 Tour Guiding and Escorting Skills 20 20 60 3 hours

C 6.06 Airfare and Ticketing 20 20 60 3 hours

B. Com III (Advertising, Sales Promotion and Sales Management) –D

D 6.05 Basics of Market Information System andMarket Research 20 20 60 3 hours

D 6.06 Sales Force Management – II 20 20 60 3 hours

B. Com III (Principles and Practice of Insurance) –E

E 6.05 Property and Liability Insurance - II 20 20 60 3 hours

E 6.06 Group Insurance andRetirement Benefits Schemes – II 20 20 60 3 hours

B. Com III (Foreign Trade, Practices and Procedures) –F

F 6.05 Shipping and InsurancePractices and Procedures - II 20 20 60 3 hours

F 6.06 Foreign Trade Documentationand Procedures – II 20 20 60 3 hours

*IA Stands for Internal Assessment

*PR Stands for Project Report

*TR Stands for Training Report

Note:The students opting for B.Com. Vocational courses B,C,D.E and F (exceptingoption of Computer Application i.e. B.Com. Vocational course A) will have to submitProject Report in 1, 2, 4 and 6 semester of 20 marks each and will have to submitTraining Report in 3 and 5 semesters of 20 marks.

Project: Every student of B.Com (Vocational)(excepting B.Com (Computer

Application) 1st, 2nd, 4th and 6th semesters shall be required to prepare a Project-

Report on any subject of the concerned semester. The topic and the supervisor for

the project will be decided by the College. The project work shall consist of

information collected from any kind / size of business / service entity. The work

for project can be done after the classes are over and on holidays of the University

because it is not based on training. Two copies of the Project - Report (in not

more than two thousand words) shall be submitted by the student duly signed by

the supervisor at least one week before the commencement of 1st, 2nd, 4th and 6th

semester examinations as the case may be. The Principal of the concerned college

shall place the Project-Reports for evaluation before the Board of Examiners

comprising supervisor and one more examiner (as external to be appointed by the

HOD Commerce, MDU Rohtak). The evaluation of Project- Report shall be

done on the basis of presentation of the Report by the candidate and performance

in the viva-voce. In case of dispute on evaluation between the examiner and the

supervisor, the HOD Commerce, MDU Rohtak shall act as mediator. The awards

of the Project Report shall be sent by the Principal of the concerned college to the

Controller of Examinations.

Training Report: Every student of B.Com (Vocational) )(excepting B.Com

(Computer Application) of 2nd and 4th semesters, shall be sent on 2 weeks

training after the respective semesters in any Commercial / Industrial / Service

Entities. The student shall submit two typed copies of the training report at least

one week before the commencement of 3rd and 5th semester examinations. Every

student shall have to affix the certificate of training – completion from the

Organisation where he / she joined for training program. The Principal of the

concerned college shall forward the training reports to the Controller of

Examinations for getting the same evaluated from the external examiner.

The practical examination of Computer Papers for B.Com (Vocational) (ComputerApplication) shall be conducted jointly by the internal and external examiners.

B. Com I (Computer Applications) (First Semester)Vocational Course

Paper A 1.05 Computer Fundamentals – I(A) Theory

Max. Marks: 60 Time: 3hoursPractical: 40 Marks

Note: The Examiner shall set nine questions in all covering the whole syllabus. Question No.1will be compulsory covering all the units and shall carry six small questions of two marks each.The rest of the eight questions will be set from all the four units. The examiner will set twoquestions from each unit out of which the candidate shall attempt four questions selecting onequestion from each unit. All questions shall carry 12 marks each.

Unit – 1Introduction to Computers: Definition of Computer; Components of Computer, Characteristics ofComputers; Limitation of Computer; Generation of Computers; Classification of Computers;Human being Vs. Computer; Difference between Computer and Calculator.Application of Computers: Computers in Commerce, Marketing, Education, WeatherForecasting, Banking and Research etc.

Unit – 2Input Devices: Mouse, Keyboard, Light Pen, Touch Screen, Track Ball, Joystick, MICR, OCR,OMR Scanners, Voice System and Web Camera.Output Devices: Hard Copy Devices; Line printer, Character printer, Chain printer, Dot-Matrixprinter, Daisy-Wheel printer, Laser printer, Ink-jet printer; Plotters and Soft Copy Devices –Monitor, Screen Image Projector, Voice Response Systems.

Unit – 3Memory and Mass Storage Devices: Concept of Memory; Types of Memory; Primary Memory –RAM and ROM; Secondary Memory – Hard Disk and Floppy Disk; Optical Disks – CD – ROMand WORM disks; Magnetic Tape and Cache Memory; Difference between Primary andSecondary Memory.

Unit – 4Concept of data; Information and data processing; Need and Uses of Information; Characteristicsof Information ; Levels of Information; Types of Data Processing System ; Applications ofElectronic Data Processing.MS-Word: Fundamentals of MS-Word, Menus, Toolbars, Ruler, Scroll Bar, Creating, Editing,Saving, Working with Frames, Columns, Pictures, Tables and Macro.

(B) Practical

Max. Marks: 40MS - Word: Practical Knowledge of MS –Word.

Suggested Readings: (1) Introduction to Information Systems, ALEXIS LEON (2) Computer Fundamentals & Its Business Applications, Dr. S. Chand.

B. Com I (Computer Applications) (First Semester)Vocational Course

Paper A 1.06 Operating Systems and Business Data Processing – I

(A)Theory

Max. Marks: 60Time: 3 hoursPractical: 40 MarksNote: The Examiner shall set nine questions in all covering the whole syllabus. QuestionNo.1 will be compulsory covering all the units and shall carry six small questions of twomarks each. The rest of the eight questions will be set from all the four units. Theexaminer will set two questions from each unit out of which the candidate shall attemptfour questions selecting one question from each unit. All questions shall carry 12 markseach.

Unit – 1Operating system Overview: Definition & Concept of an Operating System; Functions ofan Operating System; Types of an O.S; O.S. as an Extended Machine and resourceManager.Process Management Functions: Process Model, Hierarchies and Implementation;Multitasking, Multiprogramming and Multi-Threading, Long-term and Short-termScheduler.

Unit – 2Memory Management Functions: Memory Management of Single User O.S., MemoryMgt. Techniques: Memory Partition, Memory Swapping, Memory Paging; VirtualMemory.File Management Functions; File Access Methods; File Types; File Operations; FileNaming. File Protection and security.

Unit – 3Unix Operating System: Overview of Unix Operating System; Unix Architecture;Features of Unix Operating System; User Management in Unix; Unix Command; UnixFile Types; Naming Files.

Unit – 4Components of O.S. with reference to DOS: Single User O.S., Task-Loader, MemoryMgt., File Mgt., Directory Structure DOS, Moving renaming copying, deleting and un-deleting file under DOS.Device Management Functions: Input / Output Device and Controllers; InterruptHandlers; Disk Scheduling Techniques.

(B) Practical

Max. Marks: 40(1) DOS commands, MS – Word: Basic Commands.(2) MS – Excel: Functions, Preparing a Salary Statement, Result Sheet, MS – Excel: Basic

Commands.

Suggested Readings: (1) Introduction to Information Systems, ALEXIS LEON (2) Computer Fundamentals & Its Business Applications, Dr. S.Chand.

B.Com-I (Tax Procedure and Practices) (First Semester)

Vocational Course

Paper B 1.05 Indian Tax System and Income Tax-I

Max. Marks : 60 Time : 3 hours

Internal Assessment : 20 Marks

Project Report: 20 MarksNote: The Examiner shall set nine questions in all covering the whole syllabus. QuestionNo.1 will be compulsory covering all the units and shall carry six small questions of twomarks each. The rest of the eight questions will be set from all the four units. Theexaminer will set two questions from each unit out of which the candidate shall attemptfour questions selecting one question from each unit. All questions shall carry 12 markseach.

Unit I

Meaning of Tax-Centre and State Powers of taxation. Distribution of revenuesbetween Centre and States. Direct and Indirect Taxes.

Unit IIDirect Taxes of the Central Government – Income Tax, Wealth Tax, Interest taxAct, 1974 with effect from 1-4-1993; Expenditure Tax Act, 1987.

Unit IIIIndirect Taxes of Central Government – Central Excise, Customs Duty and

Central Sales Tax.

Unit IVTaxes of the State Government: Taxes on sales and purchase of goods; tax on landand building; octroi duty, tax on profession, trade and business; toll tax; tax onmotor vehicle, tax on transportation, tax on advertisement, tax on Luxuries, taxon betting and gambling; tax on electricity; tax on animal; stamp duty; agricultureIncome-tax and land revenue..

B.Com-I (Tax Procedure and Practices) (First Semester)

Vocational Course

Paper B 1.06 CCEENNTTRRAALL AANNDD SSTTAATTEE SSAALLEESS TTAAXX PPRROOCCEEDDUURREE && PPRRAACCTTIICCEE--II



Project Report: 20 MarksNote: The Examiner shall set nine questions in all covering the whole syllabus. QuestionNo.1 will be compulsory covering all the units and shall carry six small questions of twomarks each. The rest of the eight questions will be set from all the four units. Theexaminer will set two questions from each unit out of which the candidate shall attemptfour questions selecting one question from each unit. All questions shall carry 12 markseach.Unit I

Regulatory framework – An overview of Central Sales Tax, 1956; an overview of Central SalesTax (Registration and Turnover) rules 1957.Important Terms and Definitions: Dealer, Declared goods, Goods, place of business, sale, saleprice, turnover, Inter-State Sale.Principles for determining – When Central Sales Tax is leviable; the concept of sale or purchase ofgoods in the course of inter state trade or commerce.

Unit II

When does a sale or purchase of goods take place outside the State. When does the sale orpurchase of goods is in the course of Import or export.Registration of dealers and procedure thereof – filling and filing of application in form A forregistration; relevant fee payable; security/surety for registration.Grant of Certificate of Registration in form: 3.Procedure for amendment, cancellation and obtaining duplicate certificate of registration.

Unit III

Rates of Tax: concessional rates when availed; kinds of forms for availing concessional rates andmaintenance of record related thereto.Sales to the registered dealers against form CPurchase obligations; Procedure for obtaining Form CFrom Sales Tax Authorities and issuing of Form C to dealers. Application under prescribed formwith requisite fee for obtaining Form C. Maintenance of records for receipts and issue of Form C-Form 2.Sellers Obligations; Obtaining Form C’ Form collected and submission of C’ Form at the time ofassessment.

Unit IV

Branch and Consignment TransferInter State Transfer of goods from one office to another Principal to agent to Principal and issueand receipt of Form-F.Application for obtaining F form and the relevant fee; maintenance of records of such forms andmatters incidentals thereto.Determination of turnover; deductions from turn over.Return of Sales Tax payable under the Central Sales Tax Act, 1956. Form No. 1-Filing of Challanin the prescribed form.

B. Com I (Tourism and Travel Management) (First Semester)Vocational Course

Paper C 1.05 Fundamentals of Tourism Business




Unit – 1Concept, definition, characteristics, typology of Tourism, components, W.T.O.classification of Tourist

Unit – 2History of Tourism, through ages, system and linkages of tourism with other subjects likehistory, sociology, geography etc, tourism as an industry

Unit – 3Tourism Organizations: Origin, Organization and Functions of WTO, IATA and WTTCas International Organizations, while TAAI, IATO, and ITDC as Domestic Organizations

Unit – 4Explaining of the terms - Tours, Tourist, Visitor, Excursionist, Leisure, Resource,Attraction, Problem and Prospects of Tourism

B. Com I (Tourism and Travel Management) (First Semester)Vocational Course

Paper C 1.06 Tourism ProductsMax. Marks : 60 Time : 3 hours



Unit – 1Defining product, distinction with resources, features, types and elements, differencebetween tourism product and other consumer product

Unit – 2Tourism product of India – Art and Architecture, Historical Monuments, Religious andSpiritual Centers (Hindu, Buddhist, Jain, Muslim, Christian and Sikh)

Unit – 3Major fairs and festival of India, Dance and Music, Festivals for promotion of Tourism:Puskar festivals, Kullu Dushehra festivals, Kite festivals

Unit – 4Major Tourist Destinations of India: Delhi, Jaipur, Agra, Goa, Shimla, Mumbai

B. Com I (Advertising, Sales Promotion and Sales Management) (FirstSemester)

Vocational CoursePaper D 1.05 Marketing Communication




Unit – 1Nature and Importance of Communication, Communication Process, Elements of theCommunication process, Application of Communication Process in Marketing

Unit – 2Steps in developing effective marketing Communication, Methods of MarketingCommunication

Unit – 3Advertising, Personal Selling, Public Relations, Sales Promotion, their meaning anddistinct characteristics

Unit – 4Setting up of Targets- Policies, Strategies and Methods of achievements; IntegratedCommunication in Marketing.Suggested Readings: (1) Marketing Management, Philip kotler, 7th Edition, PrenticeHall (2) Fundamental of Marketing, Stanton and Futrell, 8th Edition,McGraw Hill (3) Case in Advertising and Communication Management inIndia, Subroto Sen Gupta, IIM Ahemedabad

B. Com I (Advertising, Sales Promotion and Sales Management) (FirstSemester)

Vocational Course

Paper D 1.06 Basic MarketingMax. Marks : 60 Time : 3 hours



Unit-1Introduction: Concept, nature, scope and importance of marketing.Understanding concepts of Relationship Marketing, Integrated Marketing,Internal and Marketing Performance Marketing. Marketing the CustomerValue: The Value Delivery, Value Chain, Core Competencies.

Unit-2Market Analysis and Selection: Marketing environment-Macro and MicroComponents and their impact on marketing decisions; Marketsegmentation and Targeting; Buyer behaviour; Consumer decisionmaking process.

Unit-3Analysing Business Markets: Organizational Buying, Participants inBusiness Buying Process, The Purchasing and Procurement Process,Stages in Business Buying Process, Managing Business-to-BusinessCustomer Relationship.

Unit-4 Marketing Mix: Meaning, Components, Formulation of Marketing Mix.Factors Affecting Marketing Mix. Concept of Extended Marketing Mix –People, Process and Physical Evidence.

SUGGESTED READINGS:Kotler, Keller, Koshy and Jha, Marketing Management-A South Asian Perspective,

Pearson

B. Com I (Principles and Practice of Insurance) (First Semester)Vocational Course

Paper E 1.05 Life Insurance-IMax. Marks : 60 Time : 3 hours



UNIT-I

Introduction: Need of security against economic difficulties, Risk anduncertainty; Individual values system; Individual Life Insurance. Nature anduses of Life Insurance; Life Insurance as a collateral, as a measure of financingbusiness continuation, as a protection to property, as a measure of investment.

UNIT-II

Life Insurance Contract: Distinguishing characteristics, Utmost Good faith,Insurable Interest, Caveat Emptor, Unilateral and aleatory nature of contract.Proposal and application form, warranties, medical examination, policyconstruction and delivery, policy provision, lapse revival, surrender value, paid-up policies, maturity, nomination and assignment.

UNIT-III

Provisions regarding Suicide and payment of insured amount; Loan to Policy-holders. Life Insurance Risk: Factors governing sum assured; Methods ofcalculating economic risk in life insurance proposal. Measurement of risk andmortality table.

UNIT-IV

Calculation of premium; Treatment of sub-standard risks. Life Insurance Fund;Valuation and investment of surplus: payment of bonus.

Suggested Reading :

1. Karam Pal, Bodla B.S. and Garg M.C., Insurance Management,Deep & Deep Publications, New Delhi.

2. Huebner S.S. and Kennerth Black Jr.:Life Insurance (Prentice HallInc.Englewood Chiffs, New Jersey).

3. Meher Robert, L. : Life Insurance; Theory and Practice (BusinessPublications, Texas).

4. Maclean: Life Insurance5. Gupta O.S. : Life Insurance-(Frank Brothers, New Delhi).6. Mishra, M.N.: Insurance Principles and Practice (Delhi, Vikas

PublishingHouse).

B. Com I (Principles and Practice of Insurance) (First Semester)

Vocational Course

Paper E 1.06 General Insurance-I




UNIT-I

Introduction to risk and insurance ; Risk ; The treatment of risk; The structureand operation of the Insurance Business.

UNIT-II

Insurance contract ; main principles,nature,difference between GeneralInsurance and Life Insurance; Insurance marketing.

UNIT-III

Insurance loss payment; Underwriting rating, reinsurance, and other functions.

UNIT-IV

General Insurance Corporation and other Insurance Institutions-working of GICin India; Types of risks assumed and specific policies issued by ECGC.

Suggested Reference:

1. General Insurance by Biakelhaupt and Magee, Eighth Edition, Publishedby Richard D. Irwin, Inc., Homewood, Illinois, Irwin Dorsey Limited,George-town, Ontario, chapters: 1 to 7, 13,21,27 and 28.

B. Com I (Foreign Trade, Practices and Procedures) (First Semester)

Vocational Course

Paper F 1.05 Basics of Foreign Trade-I




UNIT-I

Why Trade takes place - Theories of International Trade. Absolute CostAdvantage Theory, Comparative Cost Advantage Theory, H.O. Theory.

UNIT-II

Balance of Trade ; Balance of Payments and Adjustment Mechanism.

UNIT-III

Objectives of Trade; Policies, Role of Foreign Trade in Economic Growth; Tariffsand Quantitative Restrictions.

UNIT-IV

Exchange rate determination mechanism, exchange rate adjustments; Anoverview of FEMA.

B. Com I (Foreign Trade, Practices and Procedures) (First Semester)

Vocational Course

Paper F 1.06 Indias’ Foreign Trade-I




UNIT-I

Analysis of India's Foreign Trade: Growth trends, Composition, Direction ofexports and imports.

UNIT-II

India's Balance of Payments position including invisibles exports. Recent trendsin India’s Foreign Trade.

UNIT-III

Assessment of Prospective Markets and Products.

UNIT-IV

India's trade agreements including bilateral and multilateral trade agreements.

B. Com I (Computer Applications) (Second Semester)Vocational Course

Paper A 2 05 Computer Fundamentals – II(A) Theory

Max. Marks: 60Time: 3 hoursPractical: 40 MarksNote: The Examiner shall set nine questions in all covering the whole syllabus. QuestionNo.1 will be compulsory covering all the units and shall carry six small questions of twomarks each. The rest of the eight questions will be set from all the four units. Theexaminer will set two questions from each unit out of which the candidate shall attemptfour questions selecting one question from each unit. All questions shall carry 12 markseach.

Unit – 1Fundamental to Computers: Model of a digital Computer; Functioning of a digitalComputer; Types of digital Computer; Advantages of a digital Computer; differencebetween Digital and Analog ComputerComputer Arithmetic and number systems, ASCII & EBCDEC character sets.

Unit – 2Software concepts: Types of Software and their role, Relationship between Hardware andSoftware, Different system Software Types- Operating Systems, Translators, Systems,Translators, System Utilities – File Manger, Loader, Linker, Editor; Concept ofApplication Packages: Word- Processing, Spread-sheet Software, Database Software,Graphics Software and Entertainment software.

Unit – 3Introduction to Windows: Evolution of Windows; Types of windows, Windows as anOperating System, Use of GUI in Window Explorer, Control Panel, Paintbrush Tools;Data Communication: Introduction of Data Communication; Modes of DataTransmission; Forms of Data Transmission, Data Transmission Speed, CommunicationChannels: Wire-cables, Fibre Optics, Microwave, Communication Satellites.

Unit – 4Computer Networks: Need for Networking; Types of Computer Networks; Differencebetween LAN and WAN; Hardware of WAN;Internet and its Application: History of Internet, Application of Internet, ISDN Internet inIndia, Internet Basic Services;MS-Excel: Worksheet Overview: Rows, Columns, Cell, Menus, Creating WorksheetOpening and Saving Worksheets, Formatting, Printing, Table creating and printinggraphs

(B) Practical

Max. Marks: 40MS-Excel: Practical Knowledge of MS – Excel

Suggested Readings: (1) Introduction to Essential Tools, Dr. Sushila Madan (2) Database Mgt. Systems, Gerald V. Post, Tata McGraw Hill (3) Introduction to Information Systems, Alexis Leon, MathewsLeon

B. Com I (Computer Applications) (Second Semester)Vocational Course

Paper A 2.06 Operation System and Business Data Processing – II

(A)Theory

Max. Marks: 60Time: 3 hoursPractical: 40 Marks. Note: The Examiner shall set nine questions in all covering the whole syllabus.Question No.1 will be compulsory covering all the units and shall carry six smallquestions of two marks each. The rest of the eight questions will be set from all the fourunits. The examiner will set two questions from each unit out of which the candidateshall attempt four questions selecting one question from each unit. All questions shallcarry 12 marks each.

Unit – 1Data Processing System: Data, Information and Data Processing; Need of Information;Data Storage Hierarchy; File Mgt. System- File Types; File Organizations- SequentialFiles and Direct files organization;File Utilities: file sorting Utility, Searching, Merging, Copying, Printing and MaintenanceUtility.

Unit – 2Database Management System: Objectives of a Database System or Advantages ofDatabase System; Components of a Database System; Disadvantages of DatabaseSystem; Database Administrator (DBA); DBMS and its Functions; Main Components ofDBMS-DDL, Query Language and Report Generator; Architecture of DBMS; DataIndependence

Unit – 3Database Models: Hierarchical Model Network Model and Relational Model;Creating and Using a Database- Define its Structure, Designing Forms, Entering data;Viewing, Modifying, Deleting and Adding Records.

Unit – 4Spreadsheet and its Business applications; features of Spread-Sheet; Creating a Work-book; Saving a Work-sheet, Creating a table and converting in graph, Built-in-functions;Business Application using MS-Access: Concept of Field, Records and files, Creation ofDatabase, Reports; Sorting and Searching records, Designing queries and reports.

(B) PracticalMax. Marks: 40MS-Access: Practical Knowledge of MS–Access Package

Suggested Readings: (1) Database Mgt. Systems, Gerald V. Post, Tata McGraw Hill (2) Database Mgt. Systems, Aswani Kush

B.Com-I (Tax Procedure and Practices) (Second Semester)

Vocational CoursePPAAPPEERR BB 22..0055 IINNDDIIAANN TTAAXX SSYYSSTTEEMM AANNDD IINNCCOOMMEE TTAAXX--IIII




Unit I

Introduction: Important terms and Definitions; Determination of ResidentialStatus, Income which don’t form part of Total Income.

Unit IIComputation of Total Income; Heads of Income- Salaries, Income from HouseProperty; Depreciation.

Unit III

Profit & Gains from Business and Profession, Capitalgains, Income from other sources.

Unit IVClubbing of Income and aggregation of income; Set off and carry forward oflosses; Deductions from Gross Total Income under Chapter VIA.

B.Com-I (Tax Procedure and Practices) (Second Semester)

Vocational Course

PPAAPPEERR BB 22..0066 CCEENNTTRRAALL AANNDD SSTTAATTEE SSAALLEESS TTAAXX PPRROOCCEEDDUURREE && PPRRAACCTTIICCEE--IIII




Unit I

Salient features of State Sales Tax Act and rules made there under.Important terms and definitions.

Unit IIIncidental and levy of tax-when, what and how the tax is paid,Registration of dealers; Compulsory registration, procedure for registration;application for obtaining registration under the prescribed form and the requisitefee and security/surety for the purpose of registration and certificate ofregistration amendment, canceling and obtaining duplicate registration certificateand procedure thereof.

Unit IIIRates of Tax: Concessional rates when availed – Use of various kinds of forms foravailing concessional rate under the respective state, Sales tax procedure forapplying for such concessional form and maintenance of records and issue andreceipt of such declaration forms and maintenance of thereto.

Unit IVReturn and procedure for recovery and refund of tax. Deposit of sales tax andfilling and filing of challan in the prescribed form.Filling of return in the prescribed form and procedure for claiming refund of tax.

B. Com I (Tourism and Travel Management) (Second Semester)Vocational Course

Paper C 2.05 Tourism Marketing




Unit – 1Concept of Marketing, need, wants, demands, products, markets, marketing managementphilosophies- manufacturing concept, product concept, selling concept, marketingconcept, societal perspective

Unit – 2Tourism Marketing: Characteristics, unique features of tourist demand and tourismproduct, Marketing Mix, Marketing through distribution channels

Unit – 3Concept of Tourist Behavior, problems, factors influencing tourist behavior, buyerdecision process and market segmentation; Advertisement, Sales Management and PublicRelation

Unit – 4Product Pricing: Meaning, Factors, Methods; Distribution Channel: Meaning, Role andTypes; Product Mix and Product Life Cycle

B. Com I (Tourism and Travel Management) (Second Semester)Vocational Course

Paper C 2.06 Travel Agency and Tour Operation Business




Unit – 1Travel Agency: History, Definition, Types of travel agency, Organizational Structure andworkings of travel agency, differentiation between travel agency and tour operationbusiness

Unit – 2Travel Agents: Definition, Types; Functions: Understanding the function of travelagency, travel information and counseling of the tourist, itinerary preparation, preparationof tour packages; Source of income: commission

Unit – 3Tour Operators: Definition, Types of tour operator, Functions, Source of Income for TourOperator, Practical exercise and basic requirements in setting up a travel agency and touroperation unit

Unit – 4Tour Package Management: Concept and methods; Types of tours; Tour package pricing;Tour package strategy; Handling booking techniques and procedures; Itinerary planningand their costing and communicating with clients and principles

B. Com I (Advertising, Sales Promotion and Sales Management (SecondSemester)

Vocational CoursePaper D 2.05 Advertising




Unit – 1Fundamentals of Advertising: Origin and Development, Definition, Importance, Role ofAdvertising, Nature, Objectives, Scope; Activities included and activities not included inadvertising.

Unit – 2Types of Advertising: Commercial and Non-commercial advertising, primary demandand selective demand advertising, classified and display advertising, comparativeadvertising, co-operative advertising.

Unit – 3Social, Economic and Legal aspects: Social aspects – criticism of advertising,responsibility of advertiser, social responsibility and advertising; Economic aspects –Advertising and allocation of resources, advertising and prices.

Unit – 4Advertising message, Preparing an effective advertising copy, Elements of print copy –Headlines, Illustration, Body copy, slogan, Logo, Seal of approval, Role of colon,Elements of broadcast copy, Copy for direct mail.

B. Com I (Advertising, Sales Promotion and Sales Management) (SecondSemester)

Vocational CoursePaper D 2.06 Sales Promotion




Unit – 1Nature and importance of sales promotion, role of sales promotion in marketing, forms ofsales promotion, consumer oriented sales promotion, trade oriented sales promotion andsales force oriented sales promotion.

Unit – 2Many tools of sales promotion: Samples, Point of purchase displays and demonstrations,Exhibitions and Fashion shows, sales contests and games of chance and skills, lotteries,gift offers, premium and free goods, prince packs, rebates, patronage, rewards.

Unit – 3Sales Promotion Tools: Conventions, Conferences and Trade shows specialties andnovelties, e-promotional techniques – Mobile Marketing, Web Marketing

Unit – 4Developing Sales Promotion Programs, pre-testing, implementing, evaluating the resultsand making necessary modificationsSuggested Readings: (1) Marketing Management, Philip kotler, 7th Edition, PrenticeHall (2)Fundamental of Marketing, Stanton and Futrell, 7th Edition,McGraw Hill (3) Salesmanship and Publicity, JSk Patel, Sultan Chand & Sons

B. Com I (Principles and Practice of Insurance) (Second Semester)Vocational Course

Paper E 2.05 Life Insurance-II




UNIT-I

Life Insurance Policies: Types and their applicability to different situations.Important Life Insurance Policies issued by the Life Insurance Corporation ofIndia. Life Insurance annuities, Important Legal provisions and judicialpronouncements in India.

UNIT-II

Life Insurance annuities, Important Legal provisions and judicialpronouncements in India.

UNIT-III

Life Insurance Salesmanship: Rules of agency; essential qualities of an idealinsurance salesman

UNIT-IV

Rules to canvass business from prospective customers; After-sale service topolicy-holders; LIC-historic background, functions and critical evaluation.

Suggested References:

1. Huebner S.S. and Kennerth Black Jr.:Life Insurance (Prentice Hall Inc. Englewood Chiffs, New Jersey).

2. Meher Robert, L.: Life Insurance; Theory and Practice (Business Publications, Texas).

3. Maclean: Life Insurance

4. Gupta O.S.: Life Insurance-(Frank Brothers, New Delhi).

5. Mishra, M.N.: Insurance Principles and Practice (Delhi, Vikas Publishing

House).

B. Com I (Principles and Practice of Insurance) (Second Semester)Vocational Course

Paper E 2.06 General Insurance-IIMax. Marks : 60 Time : 3 hours



UNIT-I

Health Insurance, Salient feature, Individual health insurance, Group healthinsurance, Relevance of health insurance in India ,Benefits, Main Policies.

UNIT-II

Motor insurance,Salient feature; main provisions of motor act; Aviation Insurance-riskcoverd under comprehensive aircraft policy.

UNIT-III

Rural Insurance; Crop Insurance – history ,main institutions, government role,difficulties, main policies; Cattle Insurance; Poultry Insurance.

UNIT-IV

Miscellaneous Insurance: Burglory Insurance; Public Liabity Insurance; MoneyInsurance; Household Insurance; Engineering Insurance.

Suggested Readings :

1. General Insurance by Biakelhaupt and Magee, Eighth Edition, Publishedby Richard D. Irwin, Inc., Homewood, Illinois, Irwin Dorsey Limited,George-town, Ontario, chapters: 1 to 7, 13,21,27 and 28.

B. Com I (Foreign Trade, Practices and Procedures) (Second Semester)

Vocational Course

Paper F 2.05 Basics of Foreign Trade-II




UNIT-I

WTO ;UNCTAD ; ASIAN DEVELOPMENT BANK (ADB)

UNIT-II

IMF ; WORLD BANK.

UNIT-III

European Union; NAFTA.

UNIT-IV

SAFTA; ASEAN and OPEC

B. Com I (Foreign Trade, Practices and Procedures) (Second Semester)

Vocational Course

Paper F 2.06 India’s Foreign Trade-II




UNIT-I

Salient features of India's Export and Import policies during pre and postliberalization era.

UNIT-II

Institutional set up for export promotion; 100 per cent EOU's and SpecialEconomic Zones.

UNIT-III

Export assistance measures; State Trading in India: STCs, MMTC.

UNIT-IV

Sources of Foreign Trade Statistics; Analysis of Foreign Trade Statistics.

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